Last minute advice for those finalising their January tax return – be careful!

(Also applies to Tory Cabinet members, especially Chancellors of the Exchequer.)

“Careless “and  “Carelessness” as explained in HMRC internal manual:

“Careless” means a failure to take reasonable care in relation to your tax affairs.

Carelessness can be likened to the longstanding concept in general law of “negligence”.

www.gov.uk